Courts: All CESTAT
5,560 articlesExcise Duty
Excise Duty
Area based exemption eligible on manufacture of nail enamel by using peripheral processes
Corporate Law
Corporate Law
No Service Tax on amount recovered as Liquidated Damages
Service Tax
Service Tax
Unjust enrichment cannot be assumed merely on presumptive basis
Service Tax
Service Tax
No service Tax on Lease of Wagons to Railways when effective control rest with Railway & VAT/Sales Tax already paid
Custom Duty
Custom Duty
SCN issued on Directors cannot be treated as SCN issued on Company
Excise Duty
Excise Duty
CESTAT allows refund of pre-deposit along with interest
Service Tax
Service Tax
Service tax cannot be demanded on amounts incurred by HO towards salaries of Branch employees
Service Tax
Service Tax
Refund of Service Tax collected twice by department cannot be rejected on limitation ground
Goods and Services Tax
Goods and Services Tax
Cenvat Credit Refund cannot be denied on Transition to GST
Custom Duty
Custom Duty
HSN mentioned by supplier is just a base, imported goods can be classified under any other appropriate HSN
Service Tax
Service Tax
Service Tax not payable on risk/gold loan/additional interest merely because it’s shown as incidental charges
Excise Duty
Excise Duty
Publicity not required for availing benefit of Exemption Notification No. 88/88-C.E.
Service Tax
Service Tax
Assessee entitled for refund of service tax paid under erroneous advice, subject to passing test of unjust enrichment
Service Tax
Service Tax
